https://www.taxtmi.com/caselaws?id=239320 Time bona fide spent pursuing revision before the wrong forum may be excluded in computing limitation where the revision remedy is treated as pari materia with the corresponding limitation provision, so the delay in filing the revision application was condoned. On drawback, brand rate was not admissible where basic customs duty had been discharged through debit of DEPB scrips, because the governing rule and circular were read as permitting consideration only of additional customs duty paid through DEPB for fixation of brand rate. The drawback claim was therefore rejected on merits, and the rejection was sustained. en-us Wed, 20 Feb 2013 00:00:00 +0530 Mon, 11 Nov 2013 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239320 Time bona fide spent pursuing revision before the wrong forum may be excluded in computing limitation where the revision remedy is treated as pari materia with the corresponding limitation provision, so the delay in filing the revision application was condoned. On drawback, brand rate was not admissible where basic customs duty had been discharged through debit of DEPB scrips, because the governing rule and circular were read as permitting consideration only of additional customs duty paid through DEPB for fixation of brand rate. The drawback claim was therefore rejected on merits, and the rejection was sustained. Case-Laws Customs Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239320